Samsung, instead, is remaining focused on its Android-related offerings as well as its own operating system, Bada

Last month, Hewlett-Packard announced that it was killing off its webOS platform as well as its TouchPad tablets. It began selling off its remaining TouchPad inventory at prices as low as $99, sparking a frenzy of sales.

Even before the announcement, Hewlett-Packard President and CEO Léo Apotheker said HP may license webOS to phonemakers, where Samsung and Research In Motion (RIM) were potential targets.

Also, industry researchers such as IDC had mentioned that Samsung may want to boost software assets by purchasing webOS after HP made its announcement.

Today, Samsung rejected any speculation that it intended to purchase webOS for its handsets and tablets. In fact, Samsung Chief Executive Officer Choi Gee Sung said the company will "never" consider this deal according to Bloomberg News.

"It's not right that acquiring an operating system is becoming a fashion," said Choi at the IFA consumer electronics fair in Berlin, Germany.

Samsung, instead, is remaining focused on its Android-related offerings as well as its own operating system, Bada, which was recently added to three of its new phones including the Wave 3, Wave M and Wave Y.

Rumors have also circulated that Facebook and HTC may be interested in the software as well, but neither have confirmed nor denied these claims.

Nevertheless, HP continues to search for partnerships and licensing deals with manufacturers that could potentially use the software in their devices. According to Ovum Ltd., an industry analyst that specializes in IT, communications and telecommunications, HP will not likely find a partner because webOS will not be able to compete with other operating systems. Without HP, the app catalog for webOS will be very limited and software updates will be quite rare.

"We don't know how to make a $500 computer that's not a piece of junk." -- Apple CEO Steve Jobs